What is your version of http.sys? You may want to try the following update:
Increased latency occurs on an HTTP connection to a computer that is running Windows Vista, Windows 7, Windows Server 2008 or Windows Server 2008 R2 if the connection is through a load balancer
http://support.microsoft.com/kb/2634328
You should also confirm the value for TCP KeepAliveTime. By default, this is set to two hours. It's generally a good idea to lower this, especially for Internet facing web servers. Five minutes works well in many cases, although you may want to set this to be the same as your Session State timeout (20 minutes by default) so that your web developers won't hate you. To set the value to 20 minutes, use the hex dword value 0x00124F80:
[HKEY_LOCAL_MACHINE\SYSTEM\CurrentControlSet\Services\Tcpip\Parameters]
"KeepAliveTime"=dword:00124F80
KeepAliveTime
Key: [HKEY_LOCAL_MACHINE\SYSTEM\CurrentControlSet\Services\Tcpip\Parameters]
Value Type: REG_DWORD—time in milliseconds
Valid Range: 1–0xFFFFFFFE
Default: 7,200,000 (two hours)
Description: This value controls how often TCP attempts to verify that an idle connection is still intact by sending a keep-alive packet. If the remote system is still reachable and functioning, it acknowledges the keep-alive transmission. Keep-alive packets are not sent by default. This feature may be enabled on a connection by an application.
Another potential suspect is the advanced TCP/IP features of Windows. These features can introduce subtle and difficult-to-diagnose issues, and the drivers have to be rock solid. Since most HP and Dell servers have Broadcom chips, and Broadcom is known for defective drivers with regards to these features, this is something worth considering. I personally disable these features unless I can demonstrate a measurable benefit for having them enabled. Here are the commands to enter at an elevated command prompt that will disable the features:
netsh interface tcp show global
netsh interface tcp set global autotuninglevel = disabled
netsh interface tcp set global rss = disabled
netsh interface tcp set global chimney = disabled
netsh interface tcp set global netdma = disabled